A. No city clerk, deputy city clerk, other city employee, or agent of the city shall divulge or make known to any persons, in any manner, any information whatsoever submitted or obtained directly or indirectly pursuant to this chapter or permit any nonproperty tax return or information supplied with regard thereto, or any copy thereof, or any paper or book so obtained, to be seen or examined by any person except as provided by law; provided that, in any action or proceeding brought for the collection, remission, cancellation, or refund of the whole or any part of a tax imposed under this chapter, or for enforcing the penalties prescribed for making false or fraudulent returns, any and all information contained in or provided with said returns may be made accessible to the elected and appointed officials, officers and representatives of the city who are charged with enforcing or defending same and all such returns, information, statements and correspondence relating thereto may be produced into evidence in any action, civil or criminal, directly pertaining to such returns or the tax imposed on the basis of such returns.
B. City council, as provided by law or under such rules and provisions as it may prescribe, may permit, notwithstanding the provisions of this chapter as to secrecy, the commissioner of internal revenue of the United States or his delegate or the proper officer of any state imposing a tax to inspect the nonproperty tax returns or information provided or obtained in connection therewith or may furnish to such officer or his authorized agent copies or an abstract thereof.
C. Nothing in this chapter shall prohibit a taxpayer or authorized representative, upon proper identification, from inspecting and copying his own nonproperty tax returns and information supplied therewith. (Ord. 1320, 12-2-2015, eff. 1-1-2016)